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PPSAS

The document outlines a list of Public Sector Accounting Standards (PPSAS) that correspond to various International Public Sector Accounting Standards (IPSAS). Each standard addresses specific aspects of financial reporting, such as presentation, cash flow, revenue recognition, and asset management. This comprehensive framework aims to enhance transparency and consistency in public sector financial statements.

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raniletrisha
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21 views1 page

PPSAS

The document outlines a list of Public Sector Accounting Standards (PPSAS) that correspond to various International Public Sector Accounting Standards (IPSAS). Each standard addresses specific aspects of financial reporting, such as presentation, cash flow, revenue recognition, and asset management. This comprehensive framework aims to enhance transparency and consistency in public sector financial statements.

Uploaded by

raniletrisha
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

1.

​ PPSAS 1- Presentation of Financial Statements (IPSAS 1)


2.​ PPSAS 2- Cash Flow Statements (IPSAS 2)
3.​ PPSAS 3 – Accounting Policies, Changes in Accounting Estimates and Errors (IPSAS 3)
4.​ PPSAS 4- The Effects of Changes in FOREX rates (IPSAS 4)
5.​ PPSAS 5- Borrowing Costs (IPSAS 5)
6.​ PPSAS 6- Consolidated and Separate Financial Statements (IPSAS 6)
7.​ PPSAS 8 – Interest in Joint Venture (IPSAS 8)
8.​ PPSAS 9- Revenue from Exchange Transactions (IPSAS 9)
9.​ PPSAS 12- Inventories (IPSAS 12)
10.​PPSAS 13- Leases (IPSAS 13)
11.​PPSAS 14- Events after the Reporting Date (IPSAS 14)
12.​PPSAS 16- Investment Property (IPSAS 16)
13.​PPSAS 17- Property, Plant and Equipment (IPSAS 17)
14.​PPSAS 19- Provisions, Contingent Liabilities and Assets (IPSAS 19)
15.​PPSAS 20 – Related Party Disclosure (IPSAS 20)
16.​PPSAS 21- Impairment of Non-Cash Generating Assets (IPSAS 21)
17.​PPSAS 23- Revenue from Non- Exchange Transactions (Taxes and Transfers) (IPSAS
23)
18.​PPSAS 24- Presentation of BudgetInformation in Financial Statements (IPSAS 24)
19.​PPSAS 26- Impairment of Cash Generating Assets (IPSAS 26)
20.​PPSAS 27- Agriculture (IPSAS 27)
21.​PPSAS 28- Financial Instruments Presentation (IPSAS 28)
22.​PPSAS 29-Financial Instruments: Recognition and Measurement (IPSAS 29)
23.​PPSAS 30- Financial Instruments Disclosure (IPSAS 30)
24.​PPSAS 31- Intangible Assets (IPSAS 31)
25.​PPSAS 32- Service Concession Arrangements: Grantor (IPSAS 32)

Reference: MANUAL ON THE

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